1.audit 审计 ;MH_pE/m
2.attestation 鉴证 99*QfC
3.credibility 可信赖程度 ~u-_DOA
4.audit of financial statements 财务报表审计 #3}!Q0
5.agreed-upon procedures 执行商定程序 ~tZy
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6.high levels of assurance 高水平保证 [13NhF3.P
7.compilation 编制 x\b+B
8.reliability 可靠性 ge|Cvv
9.relevance 相关性 CF]#0*MI
10.professional skepticism 职业谨慎 Pf#DBW*
11.objectivity 客观性 ks7id[~&iY
12. professional competence 专业胜任能力 Rja>N)MzBf
13.Senior/CPA-in-charge 项目经理 N[&(e
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14.audit engagement letter 业务约定书 icN#8\E
15.recurring audit 连续审计 &I7T?
16.the client 委托人 d~;U-
17.change CPA 更换注册会计师 UHS{X~CS
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18.the existing CPA 现任注册会计师 51'{Jx
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19.the successor CPA 后任注册会计师 mk[<=k~
20.the preceding CPA前任注册会计师 .(Tf$V
21.issue the audit report 出具审计报告 8I<LZ{a10
22.expert 专家 c F}9ldc
23.the board of directors 董事会 plgiQr #
24.knowledge of the entity‘ s business 了解被审计单位情况 M9Qx F
25.assess material misstatement risks评估重大错报风险 qJK-HF:#
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hx
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27.a general knowledge of —— 初步了解―――的情况 ,~>u<Wc!S
28.a more knowledge of—— 进一步了解的情况 \OVw
29.the prior year‘s working papers 以前年度工作底稿 ,
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30.minutes of meeting 会议纪要 !m?W+z~J
31.business risks 经营风险 5!qLJmd=
32.appropriateness 适当性 wpa^]l
33.accounting estimate 会计估计 cB_3~=fV
34.management representations 管理层声明 li
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35.going concern assumption 持续经营假设 no9=K4h`
36.audit plan 审计计划 (|sqN8SbA
37.significant audit areas 重点审计领域 \9k{h08s
38.error 错误 uO4R5F|tL
39.fraud舞弊 # 66vkf*
40.modified or additional procedures 修改或追加审计程序 15ImwQ
41.misappropriation of assets 侵占资产 $: qrh66
42.transactions without substance 虚假交易 FB
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43.unusual pressures 异常压力 [='<K
44.the suspected noncompliance 涉嫌存在违法行为 Z
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45.materialiy 重要性 v<E_n;@9k
46.exceed the materiality level 超过重要性水平 \4n9m
47.approach the materiality level 接近重要性水平 [-h=L
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48.an acceptably low level 可接受水平 qhOV>j,d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 =|qYaXjT$
50.misstatements or omissions 错报或漏报 [t"#4[
51.aggregate 总计 s=1w6ZLD
52.subsequent events 期后事项 YLid2aF
53.adjust the financial statements 调整财务报表 VV"1I R
54.perform additional audit procedures 实施追加的审计程序 PjkjUP
55.audit risk 审计风险 e89IT*
56.detection risk 检查风险 `sM^m`yE
57.inappropriate audit opinion 不适当的审计意见 crU]P $a
58.material misstatement 重大的错报 DHh30b$c
59.tolerable misstatement 可容忍错报 &NK6U
60.the acceptable level of detection risk 可接受的检查风险